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Goods return rule?

ROHIT (EXCISE ASSIT) (34 Points)

22 January 2011

HI All

I have work with Glass manufacture company. our company sales toughen glass & Annealed Glass. but when sales glass return to our company for rework/ replacesment. Then we are take cenvat credit this glass? or only taken credit rework Glass? there have any document Req from party? if yes? which? There are any Excise rules? if one glass come for rework \ replacement then how many days they will return to party? if any more information about this topic Plz share with me.........

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3 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 23 January 2011

Please furnish the details of sendor .............i.e your depot / franchise/ stockist/ retailor or anybody else ( be specific ), as diff set of combinations may be dealt with diff ways,

also please mention that such glass goods are duty paid nature by your facotry or not? and returned to you , before final sale or after that?

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ROHIT (EXCISE ASSIT) (34 Points)
Replied 23 January 2011

Sir,

we are manufature(processing unit) factory.our company only process on glass like toughen. we are taken input (Annealed glass) sheet from saint gobain with paying excise duty.after toughen glass(final product) we are sales to customer with charge on excise duty.

on above subject after final glass sales, they are return to our factory again for rework( for any problem) / replacesment. Then we are take cenvat credit this glass? or only taken credit rework Glass? there have any document Req from party? if yes? which? There are any Excise rules? if one glass come for rework \ replacement then how many days they will return to party? if any more information about this topic Plz share with me.........

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 24 January 2011

Originally posted by : ROHIT
	Sir, we are manufature(processing unit) factory.our company only process on glass like toughen. we are taken input (Annealed glass) sheet from saint gobain with paying excise duty.after toughen glass(final product) we are sales to customer with charge on excise duty. on above subject after final glass sales, they are return to our factory again for rework( for any problem) / replacesment. Then we are take cenvat credit this glass? or only taken credit rework Glass? there have any document Req from party? if yes? which? There are any Excise rules? if one glass come for rework \ replacement then how many days they will return to party? if any more information about this topic Plz share with me.........

- if the glass is returned to you direct from 1st point of your sales, then it must accompany with their invoice on the strength of that you can take cenvat credit and then clear the goods again on payment of duty.

- if its for replacement - then u have to maintain procedure of 214/86 for job work and have to return the goods within 180 days from the date of receipt.

- as asked about the sender of goods , i e. who is giving u the materials for "rework" - you did not mentioned that part, however the remedy is above.